NECESSITY,
FUNCTION, AND CONFORMITY: To interpret the sales and use tax law as it applies
to temporary and transient vendors.

Section 1. Persons
not regularly engaged in selling at retail and not having a permanent place of
business, but who are temporarily engaged in selling from trucks, portable
roadside stands, concessionaires at fairs, circuses, carnivals, and the like,
shall report and remit the tax on a nonpermit basis, and shall obtain a retail
sales tax registration from the Department of Revenue.

Section 2. Persons
having no fixed place of business and not selling from a vehicle shall procure
a registration in the county in which they make sales of tangible personal
property. The application for such registration shall set forth an established
residence or permanent mailing address to which all communications from the department
shall be addressed.

Section 3. Persons
with no fixed place of business and selling from vehicles shall procure a
registration for each vehicle. Such registration shall cover all sales made
from the vehicle in any county in the state. The application for such
registration shall set forth a residence or permanent mailing address in this
state to which all communications from the department may be sent.

Section 4. Persons
coming within the provisions of this administrative regulation may be required
to post a bond if, in the judgment of the department, it is deemed necessary or
advisable to secure the collection of the tax. A cash bond or a surety bond is
acceptable. The amount and type of the bond shall be determined by the department.
The tax may be prepaid in lieu of filing said bond. The bond shall be filed
with the department prior to the issuance of the registration and engaging in
business within this state.

Section 5. The
sales tax return shall be filed and the tax due shall be paid to either a Department
of Revenue field office or representative. The due date for the filing of the
sales tax return is the expiration date shown on the taxpayer's retail sales
tax registration or the date when selling at the designated location is
completed, whichever is the earlier. In those cases where the sales of tangible
personal property are of more than one (1) month's duration, the tax shall be
reported and remitted to the department at the end of each month. (SU-87; 1
Ky.R. 228; eff. 1-8-75; Tam eff. 5-20-09.)